Decision No. 526/QD-BTC dated April 16, 2018 of the Ministry of Finance on expansion of the scope of pilot application of e-invoices with verification codes of tax agencies

DECISION

On expansion of the scope of pilot application of e-invoices with verification codes of tax agencies

THE MINISTER OF FINANCE

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to November 29, 2005 Law No. 51/2005/QH11on E-Transactions;

Pursuant to November 20, 2015 Accounting Law No. 88/2015/QH13 and guiding documents;

Pursuant to the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, providing for goods sale and service provision invoices; and Decree No. 04/2014/ND-CP of January 17, 2014, amending and supplementing a number of articles of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Laws on Taxes and amending and supplementing a number of articles of the decrees on taxes;

Pursuant to the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, detailing the implementation of the Law on E-Transactions regarding digital signatures and digital signature certification services; Decree No. 106/2011/ND-CP of November 23, 2011, amending and supplementing a number of articles of the Government’s Decree No. 26/2007/ND-CP of February 15, 2007; and Decree No. 170/2013/ND-CP of November 13, 2013, amending and supplementing a number of articles of the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, and Decree No. 106/2011/ND-CP of November 23, 2011;

Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities; and Decree No. 156/2016/ND-CP of November 21, 2016, amending and supplementing a number of articles of the Government’s Decree No. 27/2007/ND-CP of February 23, 2007;

Pursuant to the Government’s Decree No. 64/2007/ND-CP of April 10, 2007, on information technology application in state agencies’ operations;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Ministry of Finance’s Circular No. 32/2011/TT-BTC of March 14, 2011, guiding the creation, issuance and use of e-invoices for goods sale and service provision;

Pursuant to the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, guiding goods sale and service provision invoices; Circular No. 26/2015/TT-BTC of February 27, 2015, guiding value-added tax, tax administration and goods sale and service provision invoices; Circular No. 37/2017/TT-BTC of April 27, 2017, amending and supplementing the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, and Circular No. 26/2015/TT-BTC of February 27, 2015;

At the proposal of the General Director of Taxation,

DECIDES:

Article 1. To expand the scope of application of the Minister of Finance’s Decision No. 1209/QD-BTC of June 23, 2015, on the pilot application of e-invoices with verification codes of tax agencies to a number of enterprises in Da Nang city.